Journal Tourism Studies & Practices (RTEP)
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PROBLEMATIC ASPECTS IN THE RUSSIAN FEDERATION TAX CONTROL DEVELOPMENT
Get PDFSubject. Problems hindering effective tax control and the ways of surmounting them, which in turn facilitate the Russian Federation’s sustainable development. Goals. The goals include the investigation of the modern Russian Federation’s tax control problem aspects. Methodology. The study includes a complex approach, based on applying the generalization, comparison, grouping, analysis and synthesis methods. Results. The authors conclude that the modern Russian Federation’s tax control problem aspects are connected with the conflict of interests between the state, represented by the tax control bodies which aim at performing budget revenue, and the taxpayers, who are interested in decreasing their tax burden. The authors also suggest that the modern Russian Federation’s tax control problem aspects evolve due to the absence of a clear legislative regulation of ordering on-site and desk audit; insufficient professional competence, tax culture and Russian Federation’s Federal Tax Service’s officers’ inadequate literacy. Accordingly, it is necessary to implement the measures on redistributing the tax burden without changing the basic taxes and fees. It is also essential to renew the criteria on ordering on-site tax audit and to develop the Federal Tax Service’s officers’ professional competence, tax culture and literacy. The perspectives of the tax control’s further development are defined with the digital technologies’ integration, which leads to creating the digital tax administration in the Russian Federation
PROVISION OF THE RIGHTS AND LEGITIMATE INTERESTS OF LEGAL ENTITIES THAT HAVE BEEN VICTIMS OF CRIMES
Get PDFThe authors pay close attention to the problems of ensuring the rights and legitimate interests of legal entities, victims of crimes, in pre-trial proceedings on criminal cases in the Russian Federation and the Socialist Republic of Vietnam. The authors emphasize the relevance of this topic by noting that the presence of these problems in criminal proceedings in both Russia and Vietnam requires rethinking approaches to creating a unified model for regulating this area of activity. The purpose of this study is to develop theoretical provisions concerning the activities of officials and law enforcement agencies engaged in criminal proceedings to ensure the rights and legitimate interests of legal entities that have been victims of crimes, and to develop proposals on this basis aimed at improving legislation and law enforcement practice. The analysis of the current criminal procedure legislation of the SRV and Russia on ensuring the rights and legitimate interests of legal entities that have suffered from crimes will allow us to use the experience of regulating public relations in this area in subsequent legislative activities, as well as to identify the most optimal ways to improve the criminal procedure legislation of the SRV and Russia
MODIFIED PETRI NETS IN THE MODELLING OF INFORMATION FLOWS OF AN ONLINE STORE
Get PDFThe article presents an assessment of the impact of information technology and the Internet on the e-commerce sector in Russia and in the world. The analysis of the state of the e-commerce market in Russia, as well as in several other countries leading in terms of the volume of this market, is carried out. One of the possible approaches to modelling material and information flows of an online store is considered. Based on a review of the basic methods for modelling discrete-continuous economic and technical systems, the feasibility of using the apparatus of Petri net structure theory for modelling the operation scheme of an online store is substantiated. It is proposed to use a modification of Petri nets focused on modelling and analysis of discrete-continuous systems by including priority transitions, as well as the delay time of labels in positions and transitions. A model of information flows of the online store in the form of a modified Petri net is built
MONETARY RELATIONS AS A POLITICAL TOOL: THE WORLD POLITICAL ASPECT OF THE PROBLEM
Get PDFIn the modern world, monetary relations determine the configuration of the world system increasing the influence of those who exert effective control over these relations. Due to the difference in the monetary power degree, a new power hierarchy is being formed in the world dividing the units of the global political space into beneficiaries and benefactors, as well as semi-beneficiaries who accept the rules of this game despite their potential for monetary influence which is relatively high. Two trends in monetary unification are defined in case of this hierarchy, i.e., the trends of universalization of monetary policies encouraging dollar dominance and monetary diversification, i.e. sovereignization of monetary policies getting out of the dollarization influence. A new area of political confrontation is rising at the junction of trends of monetary unification and monetary diversification, and this area extends both to the real, and to the virtual space
SMART CITY TECHNOLOGY
Get PDFThe study of opinions about the components of the "smart city" allows us to assert the need for modern research of this phenomenon of reality. According to experts, Kazan is one of "the wonderful examples of a smart city where the old and the new are very unusually intertwined." Tourist resources of both Kazan and Tatarstan find their niche at international and Russian exhibitions. The Strategy for the Development of the Tourism Sector in the Republic of Tatarstan for 2016 - 2021 and for the Period until 2030 and the Strategy of the State Committee of the Republic of Tatarstan for Tourism “contains directions for the development of tourism in order to create a hospitable, hightech, territorial, infrastructural, legal, organizational, managerial and economic environment favourable for the further development of the tourism industry in the Republic of Tatarstan”. Today Kazan is not the only “smart city” in Tatarstan. In our opinion, it is important to focus on the fact that Smart technologies and other elements of the “smart city” are being actively used in the development of the tourism sector in our region
SEARCH FOR A GROWTH ACCELERATING STRATEGY FOR RUSSIAN ECONOMY
Get PDFThe article deals with the problems of economic growth in Russia. In the last decade, the growth rate of the Russian economy has declined significantly. This requires the development of a growth strategy for the Russian economy, which should include institutional changes, attraction of foreign investment and transformation of part of the country's international reserves into domestic assets
A Survey of Critical Discourse Analysis in Auhaduddin Kermani’s Managheb
Get PDFUsing Norman Fairclough's theory and method of Critical Discourse Analysis (CDA), this article seeks to reveal the hidden layers of discursive communication in Sufi language and to study textual structure of Auhaduddin Kermani’s Managheb, a Persian mystic and poet of the sixth and seventh centuries. In order to achieve this purpose, the linguistic elements (nouns, adjectives, verbs, pronouns, plural nouns, adverbs, synonyms, numbers, syntax), the structural and contextual dimensions (context and position, inversion and suspension of reality, reject criticism and questioning) and their links with the dominant discourses (the prophets, the system of caliphate and the government, the mystic elders and other texts) have been examined in three steps of description, explanation and interpretation. Finally, by comparing a common anecdote in Auhaduddin Kermani’s Managheb, and Attar’s Tazkirat al-Awliya, critical and comparative structural analysis of the text is discussed
CURRENT TRENDS OF ADVERTISING DEVELOPMENT IN THE TOURISM SERVICES MARKET
Get PDFThe trends in the development of advertising in the tourism services market are discussed in this article. The authors point out that advertising is one of the determining factors for the development of tourism, thanks to which a favorable image of tourist service is formed. The pandemic of coronavirus changed the world perception of tourist facilities and marked the beginning of a new stage in the development of the tourism market, where digitalization and advertising of tourism services have a decisive role. The purpose of the advertising message in tourism is determined, the main tasks of advertising are named, the principles of classification of advertising are shown. It is emphasized that in recent years, along with traditional advertising, innovative methods of advertising messages have become widespread. The worldwide pandemic of coronavirus has led to a change in tourist preferences. Consumers of tourism services began to focus on private tours and tours in small groups. In conditions of limited departure from Russia, demand for domestic resorts has increased. As it has been expected, the importance of travel safety has increased. Environmental tourism has increased in popularity. Such significant changes in consumer preferences entail the need to change the strategy of advertising campaigns
REPRODUCTION OF THE INTELLECTUAL CAPITAL OF THE NATIONAL ECONOMY IN THE CONDITIONS OF FORMATION OF A NEW TECHNOLOGICAL ORDER
Get PDFThe success of a country in the world economy in modern conditions is determined by the size of its intellectual capital. In the conditions of the formation of the sixth technological order, the state, which increases the intellectual and human potential, will have strategic advantages. The article defines the criteria for the development of intellectual capital in the transition to the knowledge economy and information society. The authors of the article aim to answer the question: how to build an innovation-oriented economy in Russia and what are the obstacles for it. It is concluded that the conditions for the reproduction of intellectual capital in the Russian Federation do not allow us to respond to global economic challenges at the current stage. Besides, there is a discrepancy between the high level of human development and the low level of workforce productivity, which indicates an ineffective state policy in this area. The article founded the conceptual approach to the formation of a new technological order by creating an "ideal knowledge structure of society", defines the key requirements for the creation of such a structure in terms of the development of the education system, health care, investment in the development of people and society
PRESENTATION OF THE PRINCIPLE OF THE PRINCIPLES OF THE CONSTITUTION OF THE REPUBLIC OF AZERBAIJAN REPUBLIC OF THE REPUBLIC OF AZERBAIJAN
Get PDFIt is known that in parallel with the change of social life, the values formed in humans change the essence of social relations. This, in turn, leads to certain changes in the form and nature of the criminal proceedings. Thus, opinions on the necessity of changing the legal norms ensuring the legal regulation of newly-arranged and modified issues are voiced. In this article, in this respect, the main advantage of being a legal-legal act is that it is operative, reacting immediately to the changes. The article analyzes the main trends of the constitutional-legal regulation of the criminal proceedings and sets out specific ideas for improving the legislation in this area. Criminal procedural law contains the legal norms regulating criminal-procedural legal relations. According to the theory of law, criminal-procedural legal relations can be viewed in two ways: broad and narrow. In the broader meaning of the legal relationship, the form of special social interaction is understood to have occurred objectively before the law. In a narrow sense, the word "legal relationship" is understood to be one of the types of social relationships that the law norms set